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Central Excise - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Denial of refund claim - Unjust enrichment - when a unit has ...


Refund Denied for Unjust Enrichment: Payments to Closed Units in 2006 Not Barred by Unjust Enrichment Rule.

June 18, 2014

Case Laws     Central Excise     AT

Denial of refund claim - Unjust enrichment - when a unit has been closed in the year 2006 and there is no activity going on, if any payment is made in that account, the question of bar of unjust enrichment does not arise at all. - AT

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